# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四条 (Supplementary Provisions, Article 4)（道府県民税に関する経過措置） — address `suppl-4251-3/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4251-3/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2013, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十五年十二月三十一日以前に旧法第四十五条の四に規定する者に該当した者が同日以前に作成し、又は受領した同条に規定する帳簿及び書類の保存並びに同日以前に行った電子取引（旧法第七百五十五条に規定する電子取引をいう。附則第六条第一項及び第九条第二項において同じ。）の取引情報（旧法第七百五十五条に規定する取引情報をいう。附則第六条第一項及び第九条第二項において同じ。）に係る電磁的記録（旧法第七百四十八条第一項に規定する電磁的記録をいう。附則第六条第一項及び第九条第二項において同じ。）の保存については、なお従前の例による。 suppl-4251-3/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2 With regard to the retention of the books and documents prescribed in Article 45-4 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) pertaining to the transaction information (meaning the transaction information prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) of electronic transactions (meaning the electronic transactions prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) that person conducted on or before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三条の二の四第一項、第五条の六第一項及び第五条の七第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3 The provisions of Article 3-2-4, paragraph (1), Article 5-6, paragraph (1) and Article 5-7, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2014, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2013, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三条の三第二項第三号の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-4 The provisions of Article 3-3, paragraph (2), item (iii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2014, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。 suppl-4251-3/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-5 The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015. machine translation, not official **第六項** 新法附則第四十四条の二第二項の規定は、道府県民税の納税義務者が平成二十五年一月一日以後に行う同項に規定する土地等の譲渡について適用する。 suppl-4251-3/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-6 The provisions of Article 44-2, paragraph (2) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for prefectural inhabitant tax. machine translation, not official --- ## Cites - suppl-4251-3/art-4/par-2: 附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4251-3/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1 - suppl-4251-3/art-4/par-2: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4251-3/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-2 - suppl-4251-3/art-4/par-3: 新法附則第三条の二の四第一項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - suppl-4251-3/art-4/par-3: 第五条の六第一項 → 地方税法 附則第五条の六第一項 (Supplementary Provisions, Article 5-6, paragraph (1)), suppl-3251-226/art-5-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1 - suppl-4251-3/art-4/par-3: 第五条の七第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 - suppl-4251-3/art-4/par-4: 新法附則第三条の三第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-3 - suppl-4251-3/art-4/par-5: 新法附則第三十五条の三の二第二項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-2 - suppl-4251-3/art-4/par-6: 新法附則第四十四条の二第二項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-286, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-286, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27